Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes

Harold Stolper and Ajin Lee provided excellent research assistance. We wish to thank seminar participants at Cornell, Maryland, Dartmouth, Drexel, Harvard, Wharton, UC Davis, UC Santa Cruz, the National Tax Association Annual Conference, and the 1st Northeast Workshop on Energy Policy and Environmental Economics at Cornell for helpful comments. All four authors declare that they have no relevant or material financial interests that relate to the research described in this paper. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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